KRIS-TRANS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KRIS-TRANS
Largest movements
- Tangible fixed assets -€167,400
down €167,400 (-20.4%), from €819,824 to €652,423
of which Leasing and similar rights: -€153,412
- Cash -€59,831
down €59,831 (-62.3%), from €96,069 to €36,238
mainly Investment in fixed assets (net) (-€161,606) and Debts after one year (-€148,818)
- Receivables within one year +€34,265
up €34,265 (+9.5%), from €359,823 to €394,088
of which Trade receivables: +€49,485
- Debts after one year -€148,818
down €148,818 (-32.8%), from €453,672 to €304,854
- Current portion of long-term debt -€48,680
down €48,680 (-14.8%), from €328,195 to €279,514
- Reserves +€47,515
up €47,515 (+13.1%), from €361,981 to €409,496
- Tax, wage and social debts -€41,609
down €41,609 (-10.3%), from €404,160 to €362,551
of which Taxes: -€41,872
- Gross operating margin +€181,387
up €181,387 (+10.4%), from €1.7m to €1.9m
- Depreciation -€82,809
down €82,809 (-20.2%), from €409,865 to €327,056
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,666,740 | €1,482,931 | -€183,809 | -11.0% |
| Fixed assets | 21/28 | €830,274 | €664,823 | -€165,450 | -19.9% |
| Tangible fixed assets | 22/27 | €819,824 | €652,423 | -€167,400 | -20.4% |
| Land and buildings | 22 | €20,187 | €15,473 | -€4,714 | -23.4% |
| Plant, machinery and equipment | 23 | €16,231 | €10,534 | -€5,697 | -35.1% |
| Furniture and vehicles | 24 | €265,523 | €261,946 | -€3,577 | -1.3% |
| Leasing and similar rights | 25 | €517,882 | €364,470 | -€153,412 | -29.6% |
| Financial fixed assets | 28 | €10,450 | €12,400 | +€1,950 | +18.7% |
| Current assets | 29/58 | €836,467 | €818,107 | -€18,359 | -2.2% |
| Amounts receivable after more than one year | 29 | €140,000 | €140,000 | = | 0.0% |
| Other amounts receivable | 291 | €140,000 | €140,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €359,823 | €394,088 | +€34,265 | +9.5% |
| Trade receivables | 40 | €320,636 | €370,121 | +€49,485 | +15.4% |
| Other amounts receivable | 41 | €39,187 | €23,967 | -€15,220 | -38.8% |
| Current investments | 50/53 | €92,702 | €92,702 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €96,069 | €36,238 | -€59,831 | -62.3% |
| Deferred charges and accrued income | 490/1 | €147,873 | €155,079 | +€7,207 | +4.9% |
| Total equity and liabilities | 10/49 | €1,666,740 | €1,482,931 | -€183,809 | -11.0% |
| Equity | 10/15 | €380,581 | €428,096 | +€47,515 | +12.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €361,981 | €409,496 | +€47,515 | +13.1% |
| Distributable reserves | 133 | €361,981 | €409,496 | +€47,515 | +13.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €1,286,159 | €1,054,835 | -€231,324 | -18.0% |
| Amounts payable after more than one year | 17 | €453,672 | €304,854 | -€148,818 | -32.8% |
| Financial debts | 170/4 | €453,672 | €304,854 | -€148,818 | -32.8% |
| Amounts payable within one year | 42/48 | €832,487 | €739,226 | -€93,261 | -11.2% |
| Current portion of amounts payable after more than one year | 42 | €328,195 | €279,514 | -€48,680 | -14.8% |
| Trade debts | 44 | €98,682 | €97,161 | -€1,522 | -1.5% |
| Suppliers | 440/4 | €98,682 | €97,161 | -€1,522 | -1.5% |
| Taxes, remuneration and social security | 45 | €404,160 | €362,551 | -€41,609 | -10.3% |
| Taxes | 450/3 | €146,124 | €104,252 | -€41,872 | -28.7% |
| Remuneration and social security | 454/9 | €258,036 | €258,299 | +€263 | +0.1% |
| Other amounts payable | 47/48 | €1,450 | €0 | -€1,450 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | €10,755 | +€10,755 | |
| Non-recurring operating income | 76A | €0 | €5,408 | +€5,408 | |
| Remuneration, social security and pensions | 62 | €1,427,856 | €1,417,098 | -€10,758 | -0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409,865 | €327,056 | -€82,809 | -20.2% |
| Other operating charges | 640/8 | €49,093 | €30,372 | -€18,721 | -38.1% |
| Non-recurring operating charges | 66A | €20,586 | €58,760 | +€38,174 | +185.4% |
| Gross operating margin | 9900 | €1,747,064 | €1,928,451 | +€181,387 | +10.4% |
| Operating profit (loss) | 9901 | -€160,336 | €95,165 | +€255,502 | |
| Financial income | 75/76B | €18,490 | €7,359 | -€11,131 | -60.2% |
| Recurring financial income | 75 | €18,490 | €7,359 | -€11,131 | -60.2% |
| Financial charges | 65/66B | €65,376 | €49,781 | -€15,595 | -23.9% |
| Recurring financial charges | 65 | €65,376 | €49,781 | -€15,595 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | -€207,222 | €52,743 | +€259,966 | |
| Income taxes | 67/77 | €460 | €5,229 | +€4,769 | +1037.4% |
| Profit (loss) for the period | 9904 | -€207,682 | €47,515 | +€255,197 | |
| Profit (loss) for the period to be appropriated | 9905 | -€207,682 | €47,515 | +€255,197 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.